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为解决日益严重的环境问题,推动经济和社会可持续发展,我国政府于1994年通过了《中国二十一世纪议程》,实施可持续发展战略已成为我国经济发展的一项基本国策。税收是实施环境保护的必要性措施,构建环境税收制度已刻不容缓。
In order to solve the increasingly serious environmental problems and promote sustainable economic and social development, our government adopted the “Agenda of China’s 21st Century” in 1994 and the implementation of the strategy of sustainable development has become a basic national policy of China’s economic development. Taxes are necessary measures to implement environmental protection. It is imperative to build an environmental taxation system.